2024-03-22-上交所-中国神华第五届董事会审计与风险委员会2023年对会计师事务所履行监督职责情况的报告_7页_530kb

Summary of China Shenhua Energy Co., Ltd. Board Audit and Risk Committee's 2023 Oversight of Accounting Firm

• Accounting Firm Basis: The company renewed the appointment of PwC WYP Zhongzhi and PwC as the domestic and international auditors for 2023, recognizing their professional capabilities, experience, qualifications, independence, and investor protection abilities.

• Oversight Activities:

  • Reappointment Evaluation: On March 21, 2023, the committee reviewed and approved the renewal of PwC, deeming it beneficial for the company.
  • Communication and Coordination: The committee held discussions and reviews of internal control reports, focusing on key financial issues and audit findings multiple times in 2023 and 2024.
  • Supervision of Diligence: The committee approved mid-year review plans and emphasized annual audit priorities to ensure professional auditing.
  • Independence Assessment: In May and June 2023, the committee evaluated independence regarding non-attestation services and security measures.

• Overall Evaluation: The committee effectively fulfilled its oversight duties in 2023, ensuring audits are conducted objectively and fairly.